The draft Circular aims to further implement Decree No. 110/2018/ND-CP dated August 29, 2018, prescribing the management and organization of festivals issued by the Government.

In the draft, it is clearly stipulated that the worshipping donation and sponsorship for festivals would be made voluntarily. Therefore, organizations and individuals must not be forced to contribute or sponsor festival organizations, worshipping relics and festival activities; it’s not allowed to set the average level, the minimum level of donation, sponsorship to organizing festivals, relics and festival activities.

Moreover, it’s not allowed to accept financial offerings, sponsorship with conditions that falsify the nature, content, the historical significance, cultural values, traditions of the festival; or damage monuments architecture, landscapes, and violate the provisions of law on cultural, belief and religious heritage.

With regard to the management of donation, sponsorship of festivals, worshipping relics and festival activities shall be recorded in revenue and expenditure books, so as to ensure publicity, right purposes, thrift and anti-waste practice in accordance with wishes of sponsors and provisions of law on cultural, belief and religious heritage.

Collecting, receiving and managing donations and contributions from organizations and individuals for the organization of festivals and belief festivals of belief worshipping places and religious organizations shall comply with the Law on Belief and Religion and Decree No. 162/2017/ND-CP dated December 30th, 2017, detailing some articles and measures for enforcement of the Law on belief, religion.

Relating to the management of donations and contributions to worshipping relics, on the amount received (including the amount received directly and the amount in the donation box) shall be daily or weekly counted; When the received amount is 100 million VND or more, the relic management establishment shall have to deposit it into an account at a commercial bank or the State Treasury.